Revenue and Customs Commissioners and Another v MG Rover Group Ltd; Lloyds Banking Group Plc and Another v Revenue and Customs Commissioners; Standard Chartered Plc v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2016] BVC 543

REFERRED in

• Taylor Clark Leisure Plc v Revenue and Customs Commissioners

CONSIDERED in

• Lloyds Banking Group Plc v The Commissioners for HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Commissioners for Special Purposes of the Income Tax v Pemsel
• Intelligent Managed Services Ltd v Revenue and Customs Commissioners
• Appeal To The Court Of Session By Taylor Clark Leisure Plc Against A Decision Of The Upper Tribunal (tax And Chancery Chamber) Dated 8 September 2014
• Barclays Bank Plc and Another v HM Revenue and Customs



See all quotations

• MG Rover Group Ltd (in creditors' voluntary liquidation)
• Revenue and Customs Commissioners v National Exhibition Centre Ltd
• Scottish Exhibition Centre Limited V. The Commissioners For Her Majesty's Revenue And Customs
• Standard Chartered Plc and Anor; Lloyds Banking Group Plc and Anor
• Thorn EMI v Commissioners of Customs and Excise
• Triad Timber Components Ltd
• Value Added Tax Act 1994
• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• Danfoss A/S and Sauer-Danfoss ApS v Skatteministeriet.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien.
• Lady & Kid A/S and Others v Skatteministeriet.
• European Commission v Kingdom of Sweden.
• Beteiligungsgesellschaft Larentia + Minerva mbH & Co. KG and Finanzamt Hamburg-Mitte v Finanzamt Nordenham and Marenave Schiffahrts AG.
• Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate.
• Skatteverket v PFC Clinic AB.
• Skandia America Corp. (USA), filial Sverige v Skatteverket.
• Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze.
• European Commission v United Kingdom of Great Britain and Northern Ireland.
• Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) contra D